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2021 | OriginalPaper | Chapter

Empirical Evidence on Various Models

Authors : Jost Heckemeyer, Pia Olligs, Michael Overesch

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

This chapter provides an overview of empirical studies that analyze the potential profit shifting and tax avoidance of multinational firms using IP. First, we present evidence for profit shifting with additional research that directly studies the structures that are used to shift profits from high to low tax jurisdictions. Second, we present evidence on the geographical allocation of IP. These studies investigate whether tax incentives and profit shifting opportunities associated with IP determine the assignment of IP such as patents and trademarks.

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previous chapter Overview of IP Migration Models
next chapter What Is Different?: Intangibles in the Mid-Market
Footnotes
1
Fuest et al. (2013).
 
2
e.g. Huizinga and Laeven (2008), Egger et al. (2010).
 
3
For example, Evers et al. (2015), Bradley et al. (2015).
 
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Metadata
Title
Empirical Evidence on Various Models
Authors
Jost Heckemeyer
Pia Olligs
Michael Overesch
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_4

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